审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce Nw J:!
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审计词汇英汉对照 FXKF\1`( H
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ability to continue as a going concern 持续经营能力 d?idTcgs
acceptability 可接受性，可接受程度 1nj(h g
acceptable level of detection risk 检查风险的可接受水平 >v;8~pgO
acceptance of engagement 接受委托 { Ng oYl
accepting the engagement for the first time 首次接受委托 6w3R
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access to asset 对资产的接触 j{VGClb=T
according to 根据，依据，依照 n
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account balance 账户余额 D.!~dyI.,$
account for 对……进行会计处理，核算；解释 u }hF8eD
accounting 会计，会计学 &U HPX?x
accounting advisory serve 会计咨询服务 eZhPu'id\s
accounting firm 会计师事务所 2 mjV~
accounting information 会计信息，会计资料 sf
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accounting period 会计期间 &Y P#M |
accounting policies 会计政策 e`tLR- &
accounting professional bodies 会计职业组织，会计职业团体 y2HxP_s?P?
accounting records 会计记录 P'@<:S|
accounting responsibility 会计责任 EfLO5$?rm
accounting service 会计服务 }`VDD?M
accounting standards 会计准则 B=
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Accounting Standards for Business Enterprises 企业会计准则 F^aR+m
accounting system 会计系统
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accounting treatment 会计处理 >>d m }X
accuracy 准确性，精确性 =%)+%[wv
additional audit procedures 追加审计程序 ~i'Nqe_
addressee 收件人，收信人 }'"Gr%jf(
Administration of State-owned Assets (the～) 国有资产管理局
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administrative laws and regulations 行政法规 Y>."3*^
adverse impact 不利影响，负面影响 /{2*WI;
adverse opinion 反对意见 ge3sU5iZ
advisory group 咨询组，顾问组 `i~ Y Fr
agency fee 代理费，代理费用 <hnCUg1
aggregate 总计，合计为…… ]36sZ
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alternation of document and record 变造文件和记录 cN
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alternative audit procedures 替代审计程序，备选审计程序 . k{ j]{k
amend 修改，修订 Yx're s4e
amortisation 摊销 Wx'K p+9'
analytical capacity 分析能力 @*N )i?>
analytical procedures 分析性程序 MjfFf} @
annual financial statements 年度会计报表，年度财务报表 UCrh/b Tm
appendix 附录，附表 GnXNCeE`
applicable 适用的 8 {U-m 0v
applicable laws and regulations 适用的法规 23(=Xp3;>
application systems 应用系统 @xsP 5je]
apply consistently 一贯地执行，一贯地实施 -u!qrJ*Z
appropriate 适当的，合适的； OIHz I 2{
征用，挪用 tqPx$s
appropriate authorization 适当的授权 .V9e=yW!*
appropriateness of audit evidence 审计证据的适当性 ExSe=4q#
approval 批准，核准 +!-~yf#RE
assertion (会计报表上的)认定；确认 5M]z5}n/
assessed level of control risk 对控制风险的评估，控制风险的评估水平 gQSNU_o Z
asset 资产，财产 inPJ2uBD\^
asset restructuring 资产重组 TfxwVPX
assignment of duties 职责的划分 (
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assistant 助理，助理人员 jt~Qu-
associated company 联属公司，联营公司 /NT[ETMk+
association 联合，结合；协会，社团 V5" CSMe
assumption 假设，假定 YO{GU7
at a given date 在某一特定时日 M_ 0zC1
attestation 鉴证，公证 'J*<iA*W
attestation service 鉴证服务 T`/IO.2
audit adjustment 审计调整 p5=|Y^g !
audit areas 审计领域 <BWkUZz\P|
audit conclusion 审计结论 /5A W?2)
audit effectiveness 审计效果 XB hb`AG
audit efficiency 审计效率 fHrt+_Zn|
audit engagement letter 审计业务约定书 k?BJdg)xJ
audit evidence 审计证据 #yseiVm;
audit fee 审计费 Y-piL 8Xc
audit files 审计档案 $$i. O }
audit findings 审计中发现的事项 m4k
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audit implementation stage 审计实施阶段 HWns.[
audit mark 审计标识 b/$km?R
audit materiality 审计重要性 @4~=CV%j
audit method 审计方法 z@s5m
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audit objective 审计目标，审计目的 B(k=oXDF
audit of financial statements 会计报表审计，财务报表审计 uD_v!
audit opinion 审计意见 ?q`0ZuAg\<
audit period 被审计期间，被审计年度 LL^q1)o
audit plan 审计计划 zHWSE7!
audit planning 编制审计计划，制定审计计划，审计计划 87!C@XlK_
audit planning stage 审计计划阶段 js^ ,(CS
audit procedure 审计程序 -${DW^txMZ
audit programme 审计程序表，具体审计计划 e[u?_h
audit report 审计报告 >$67 7
audit report with a disclaimer of opinion 拒绝表示意见审计报告 S-+ "@>{HJ
audit report with a qualified opinion 有保留意见的审计报告 } F6<w{|
audit report with an adverse opinion 否定意见的审计报告 os3 8u!3-
audit report with dual dates 双重日期审计报告 )'4P.>!!aQ
audit reporting stage 审计报告阶段 9 A,Z|q/z5
audit responsibility 审计责任 )CPM7 >
audit results 审计结果 H?1x
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audit risk 审计风险 [./6At&|
audit sampling 审计抽样 3:/'t{ ^B
audit sampling techniques 审计抽样方法，审计抽样技术 f8 /'%$N
audit strategies 审计策略 Eqi
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audit summary 审计总结，审计小结 snM Z0W
audit team 审计小组 h<<>3 A
audit test 审计测试 U=Y)V%
audit trail 审计轨迹 #$~ba %t9%
audit work 审计工作 h-a!q7]l
audit working paper 审计工作底稿 #T K~eHi
audited financial statement 审计会计报表，已审计财务报表 F~#zxwd
Auditing Guidelines (the～) 审计规范指南 ql{(Lf$
auditing standards 审计准则 z2 gk[zY&
audit-oriented working paper (审计)业务类工作底稿 Th[f9H%
authorisation 授权 `cz2DR-"
authorisation of transaction 交易的授权 :nHKl
availability 可获得性 Kr
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balance 余额；差额；平衡 F+ <Z<q
balance sheet 资产负债表
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bank 银行 vgt]:$
bank account 银行账户，银行户头 c:S] R"
bank statement 银行对账单 0|xIB g)
barter transaction 易货交易，以物换物交易 5la>a}+!!h
basis of audit 审计依据 [97:4 .
basis of preparation (会计报表的)编制基础 % )jxW{
book of account 账目，账簿 ]=rht9),"
borrowing 借款，贷款，借债 C
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branch 分支，分支机构，分店 N/ YWb y=H
brought forward (账户余额等的)承上年，承上期，承上页 0<"k8
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budget 预算 % R#L
building 建筑物；大楼
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business conditions 业务情况，经营情况 ,H}_ %}10
business licence (企业等的)营业执照 [L`
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business relation 业务关系 !?f 5>Bl
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